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CIRCULAR NO. 17/2019 [F.NO. 279/MISC.142/2007-ITJ(

FURTHER ENHANCEMENT OF MONETARY LIMITS FOR FILING OF APPEALS BY THE

DEPARTMENT BEFORE INCOME TAX APPELLATE TRIBUNAL, HIGH COURTS AND
SLPs/APPEALS BEFORE SUPREME COURT - AMENDMENT IN CIRCULAR NO. 3/2018,
DATED 11-7-2018 - MEASURES FOR REDUCING LITIGATION

CIRCULAR NO. 17/2019 [F.NO. 279/MISC.142/2007-ITJ(PT.)], DATED 8-8-2019

Reference is invited to the Circular No. 3 of 2018, dated 11-7-2018 (the Circular) of Central Board of Direct
Taxes (the Board) and its amendment dated 20th August, 2018 vide which monetary limits for filing of
income tax appeals by the Department before Income Tax Appellate Tribunal. High Courts and SLPs/appeals
before Supreme Court have been specified. Representation has also been received that an anomaly in the said
circular at para 5 may be removed.
2. As a step towards further management of litigation, it has been decided by the Board that monetary limits
for filing of appeals in income-tax cases be enhanced further through amendment in Para 3 of the Circular
mentioned above and accordingly, the table for monetary limits specified in Para 3 of the Circular shall read
as follows:
Sl. No. Appeals/SLPs in Income-tax matters Monetary Limit (Rs.)
1. Before Appellate Tribunal 50, 00,000
2. Before High Court 1,00.00.000
3. Before Supreme Court 2.00,00,000
3. Further, with a view to provide parity in filing of appeals in scenarios where separate order is passed by
higher appellate authorities for each assessment year vis-a-vis where composite order for more than one
assessment years is passed, para 5 of the circular is substituted by the following para:
"5. The Assessing Officer shall calculate the tax effect separately for every assessment year in respect of
the disputed issues in the case of every assessee. If in the case of an assessee. the disputed issues arise in
more than one assessment year, appeal can be filed in respect of such assessment year or years in which
the tax effect in respect of the disputed issues exceeds the monetary limit specified in para 3. No appeal
shall be filed in respect of an assessment year or years in which the tax effect is less than the monetary
limit specified in para 3. Further, even in the case of composite order of any High Court or appellate
authority which involves more than one assessment year and common issues in more than one assessment
year, no appeal shall be filed in respect of an assessment year or years in which the tax effect is less than
the monetary limit specified in para 3. In case where a composite order/ judgement involves more than
one assessee. each assessee shall be dealt with separately."
4. The said modifications shall come into effect from the date of issue of this Circular.
5. The same may be brought to the notice of all concerned.
6. This issues under section 268A of the Income-tax Act, 1961.
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